re-call and reassessment of bill of entry

[MANOHARAN ARUMUGAM]

As TR-6 challan is not a prescrined document, I want to pay the differential customs duty by recall and reassessing the bill of entry.  However, customs officials declined to re-assess.  Please suggest any case laws in this regard.

AI Summary

Reassessment under Sections 149 and 154 is mandatory before appeal under Section 128 for customs duty corrections A customs importer sought reassessment of a Bill of Entry to pay differential duty due to the non-prescribed nature of the TR-6 challan, which customs officials refused. Legal authorities affirm that reassessment under Sections 149 or 154 of the Customs Act is appropriate where errors or omissions arise, supported by High Courts, CESTAT, and Supreme Court rulings. Refusal without a speaking order or ignoring tribunal directions is ultra vires. The Supreme Court clarifies that reassessment must precede appeal under Section 128. Although some rulings recognize TR-6 as proof of duty payment, reassessment remains the proper corrective mechanism. Circulars support reassessment requests in acknowledged scenarios. The importer is advised to pursue reassessment based on statutory provisions and judicial precedents, with appeal remedies available after reassessment, and any departmental refusal may be challenged legally.